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Service Reporting Code of Practice for Local Authorities 2025/26

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Open Book Accounting: How to Deliver and Demonstrate Value for Money in the Public Sector (2013 Edition)

PDF

This guide explores how open book accounting tools and techniques can provide a platform for successful outsourcing in the public sector by creating cost-efficient, win-win business relationships.

Cover

CIPFA Local Authority Expenditure Profile

PDF

The CIPFA Local Authority Expenditure Comparative Profiles have been developed in response to requests from local authorities from across England. Our comparative profiles use the latest DCLG Revenue Outturn (RO) data, bringing it into simple and easy to read charts that collectively build up a detailed view of how your service costs compare to others.

CIPFA Fire and Rescue Service Profile 2013

PDF

The CIPFAstats Fire and Rescue Service Comparative Profiles have been developed in response to requests from fire and rescue authorities from around the UK. Our comparative profiles use the latest CIPFAstats data alongside information from DCLG and other sources, bringing it into simple and easy to read charts that collectively build up a detailed view of how your service compares to others.

Police Objective Analysis Estimates 2013/14 (Excel)

XLS

The Police Objective Analysis (POA) is a data collection for analysing individual police authority expenditure. It has been developed to support the need for understandable, accurate and consistent information to allow internal and inter-force comparisons.
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CIPFA Income Generation Profile

PDF

The CIPFA Income Generation Profiles use the latest sales, fees and charges data taken from the Revenue Outturn return, bringing it into simple and easy to read charts that collectively build up a detailed view of how income generated within your authority compares to others.

Policy and guidance